This is a little stereo amplifier, the SA-10 from Realistic brand sold by Radio Shack about 1981. It has inputs for phono (L/R), tape/tuner (L/R) and outputs for speakers (L/R). It has volume controls (L/R) and a tone control. The unit is in wonderful cosmetic shape. If I recall correctly, one of the volume controls makes a scratchy electronic noise when you adjust it. I think you can find the level you want and just leave it there though. But because of this and because I don't recall exactly, the unit is sold inexpensively and "as is."